(7)An application for stay of demand shall be accompanied by a fee of five hundred rupees.] [Substituted by Act 21 of 1998, Section 52, for sub-Section (6) (w.e.f. 1.10.1998).][(8) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of appeal to the Appellate Tribunal under sub-section (2), so as to impart greater efficiency, transparency and accountability by—(a)optimising utilisation of the resources through economies of scale and functional specialisation;(b)introducing a team-based mechanism for appeal to the Appellate Tribunal, with dynamic jurisdiction.
